The income from providing childcare services in nurseries and kindergartens shall be exempted from business tax.

Income:170 * 3600+170 * 900+170 * 600 = 867,000.

Expenditure: rent 30,000 * 5 = 65,438+0.5 million teachers' salary 27 * 2000 * 5 = 270,000 teachers' insurance 4,000 * 27 * 5 = 54,000.

Meal fee:170 * 900+27 * 900 =177300.

Water and electricity: 5000 * 5 = 25000.

Total expenditure: 67.63 profit:190,700.

The profit rate is19.07/86.7 *100% = 22%.

This should be considered as a high profit margin, and the expenditure should be more, but 20% is definitely good. Let's go